On 24 September 2025, the German Federal
Ministry of Finance (Bundesfinanzministerium) published an updated
version of the guidance on International Mutual Agreement and
Arbitration Procedures, titled "Merkblatt zu
internationalen Verständigungs- und Schiedsverfahren
(Streitbeilegungsverfahren) auf dem Gebiet der Steuern vom
Einkommen und vom Vermögen".
This updated guidance is designed to enhance clarity and
efficiency in resolving cross-border tax disputes, demonstrating
Germany's commitment to promoting international cooperation and
alignment with global tax standards.
Below is an overview of the key changes and implications.
Scope and legal basis
International tax dispute resolution covered under this guidance
are Mutual Agreement Procedures ("MAPs") and arbitration
procedures for income and wealth taxes. They are based on the
respective tax treaties ("DTA"), the EU Arbitration
Convention, the EU Double Tax Treaty Dispute Resolution Act, and
the
